The morning news. [volume] (Savannah, Ga.) 1887-1900, 1887-12-17

in person or by agent or attorney, and shall set
forth the market value of all property liable to
be taxed ad valorem, except real property, but
shall be ON oath or affirmation that the return
is true, and that the person for whom the re-
turn is made is not liable to any other tax, and
has no other properly In said city liable to
taxation under this ordinance; and it shall he
the duty OF the Treasurer or his assistant to re-
qure such oath or affirmation in every instance
without eNception-the Treasurer or his assist
ant being hereby authorized, for the purpose Of
TINS ordinance, to administer such oath or
affirmation But the return above require Of
the President or acting President of a bank or
banking association, shall be made by such
President or acting President himself, and need
not state more than is required in the ninth sec
ton of this ordinance. And If any person. re-
CURED to make any such return shall refuse or
neglect TO do within the time
specified for the same he or she shall,
on-Hconviction thereof in the Police
court, be fined in sum not exceeding one hun
dred dollars or imprisoned not more than thir-
" days, or both, in the discretion Of the court.
And 1t shall further be the duty of the person
designated by the Finance Committee of Coun-
ell To correct returns OF personal property, etc,
IN the event of any such refusal or neglect to
proceed forthwith to make the return himself,
from the best information he can obtain, within
ten days or as soon as practicable after such
return was duo from the person from whom it
was required, and to notify such defaulter there
OF in writing, within ten days after making
such return, and he shall hand such return so
made by him to the City Treasurer, who shall
assess double tax against such defauter &C
cording to the nature OF the tax, whether spe-
enc or ad valorem Any person or
corporation double taxed under
this ordinance may appeal TO Council
for a reduction of such double tax, provided
the same is done within thirty days after the
said double tax is assessed; and in the event of
neglect or refusal of a president or acting
president of a bank or banking association to
make the return required of him within the
time specified, or to afford to the City Treasurer
IN Nf hold. in
the office or place of business Of said bank or
banking association, it shall be the
duty OF the Treasurer TO obtain from the
Governor of the State of Georgia, in the case OF
banks organized under the laws of this State, or
from the Comptroller of the Currency of the
United States, in cases of banks organized un'
der the laws of the United States, the last pre-
ceding list of the stockholders of such bank,
and assess therefrom the taxes to be paid by
the stockholders thereof for their shares
SEC II. All taxes hereby required for real and
personal property held on the first day Of
January, 1888 and for business in which any
person shall be engaged at that date, and of
persons having vehicles, and dogs in said city at
that date, shall be considered as due on the
first day of January, 1885, and all taxes required
OF persons commencing to transact any bust
ness, for which tax is required after the first
day of January, 1885, or commencing after that
date to Use vehicles not then in use, or bringing
any dog or dogs into said city, shall be due i'm
mediately upon the commencing of such bust
ness, using such vehicles, or bringing
such dog into the city. And all taxes, Of
every kind, shall be payable to the City
Treasurer; provided, nevertheless, that any tax
upon property assessed for the whole year may
be paid quarterly, at the option of the tax
payer, computing from the first of January
1888, but in the event that any quarters tax is
not paid when the same is payable, then the
Treasurer shall issue an execution for the
amount of the tax for the year remaining I'M
paid as is hereinafter provided. But any person
or firm commencing business in this city after
In ar ny n far hat "a yAh ipla
for the transportation Of goods wares or mer-
chandise, OF keeping or using for pleasure or
convenience any vehicle or vehicles. which were
not run before that date, upon making prompt
business has commenced, or such vehicles have
been run, he or they shall he taxed onehaf of
the yearly tax assessed by this ordinance, pro-
vided such tax be paid within fifteen days after
such return, otherwise the entire tax shall be
collected.
SEC 10. II any person or corporation shall re-
fuse or neglect to pay any tax required by this
ordinance, within thirty days after the same
shall be due and payable as above provided, or
shall neglect or refuse to pay any double tax
assessed as above provided for, twenty days
after notice has been served on such person or
corporation Of such assessment. the City Treas
urer shall issue execution therefor and for the
further sum of one dollar for costs; and the City
Marshal shall proceed with such executions in
the same manner as a Sheriff does under execu-
tions from the Superior Courts of this
act of the General Assembly of the
state of Georgia, passed February "a, 1887.
Every person or corporation who shall pay his
both, promptly within fifteen days after the
first of April July October and January, the
time herein specified for the payment thereof,
shall be entitled to deduction of ten per centum
of the amount thereof, and the City Treasurer
is hereby directed to make such deduction upon
the receipt Of the tax; and every person or cor
poration who shall pay any other taxes required
by this ordinance promptly within thirty days
after the same shall become due shall be enti-
tied TO deduction Of ten per centum of the
amount thereof, and the City Treasurer is hereby
directed to make such deduction upon the re-
cept of the tax.
SEC. 49, Every person transacting or Offer
ing TO transact either Of the kinds of business
hereinafter named; who are in business on the
first day Of January, 1888, shall, within thirty
days after the first day of January, 1888, take
out license therefor, viz: every auctioneer;
every broker; every commission merchant /;
every plumber; every barber, and all Others do
ing business without any stock In trade; every
owner or lessee of a junk shop er cotton pick
cry; every junk dealer every vendor of small
wares huckster, hawlter, including dealers In
ice cream, fruit and poultry, keeper of a cook
stove or cook shop; and 1t is hereby declared 10
lie the meaning Of this ordinance that the
license granted to an auctioneer shall not au-
thorize such auctioneer to sell for any transient
dealer, unless such transient dealer has first
paid all taxes required of him by this ordinance
Every licensed auctioneer shall have the
privilege of appointing one assistant crier, whose
name shall be recorded in the Treasurer's Office
and entered on the license issued. And no per
son shall be permitted to be an auctioneer or
vendue master until he shall have complied
with the conditions contained in section 1875 of
the Revised Code Of Georgia, known as the
Code of 1882 And in every license taken out
by the owner or lessee of junk snopor cotton
piclkery, or by junk dealer, it shall be dis
tinctly expressed that such junk shop, or cot
ton pickery, or junk dealer, shall always be
stbiect TO the visitation of the police of the city,
and that such persons shall not purchase from
any one under the age of sixteen years, dupli-
cate of which license, signed by the person or
persons taking out the same, and expressing
his or their assent 70 such conditions, shall be
retained by the City Treasurer and on refusal to
submit at any time to such visitation or on
conviction in the Police Court of having pur-
chased fropn any one under the age Of sixteen
years, such license shall be revoked, and such
Junk shop or cotton pickery shall Immediately
be closed by the Mayor And every such junk
shop, junk dealer or cotton pickerg license shall
be subject to the further condition that the
same shall be subject TO revocation by the
Police Court, he shall be satisfied and shall so
pronounce that any city, corporation or pri-
vate property is found in any such junk shop,
or in the possession Of any junk dealer; and
such condition shall be expressed In the license
Of every such junk shop or dealer.
Every person required by the provisions Of this
section and by the ordinance passed in Council
licenses, who shall commence to transact or
offer to transact in this city any of the kinds Of
business mentioned in this section, after the first
dav Of January, 1888, shall take out license be-
fore commencing business as provided in said
ordinance passed March IA, 1893, which said or